Malicious Default Methods of Small and Middle Enterprises toward Banks

[[abstract]]中文摘要 台灣自從實施開放政策，經濟、金融推行自由化、國際化，台灣的經濟即與世界經濟息息相關，更是與美國經濟共起舞。2008年初國際原物料價格逐漸上升，一片榮景，到當年七月達到最高峰，而八月以後迅速下滑，直至2009年3月降到谷底，此種如搭雲霄飛車似原物料的物價起伏，對中小企業的經營是一種嚴峻的考驗。政府為拯救台灣的企業，避免經濟陷於萬劫不復之地，高喊：「政府挺銀行，銀行挺企業，企業挺員工」的口號，以免銀行雨天收傘，打擊中小企業，讓經濟更形惡化。銀行基於風險的控管原則，短期內，對中小企業授信恐也不可能大幅成長，在金融海嘯這段期間，為避免中小企業惡意違約，提高經營績效，本研究認為：重新修正檢討銀行授信策略及徵授信，貸款管理，催理訴訟及相關標準作業程序等之規定，有無不夠周全或不合時宜之處，避免歹徒有機可趁;積極的培訓徵、授信人才，並加強有關詐騙集團詐騙案例課程的教育;每一授信案件，嚴格要求依授信五P原則來執行。對借款戶的因素中應加強對企業負責人及經營團隊的觀察，以作為最後核貸人員決定准駁的參考;無論外匯授信詐騙案例及一般授信詐騙案例的鍵檔、解析，防止。建議在台灣金融研訓院或各金融機構成立研習班講解，並成立資料庫讓未能參與研習的金融從業人員，或從事相關研究的學者，有一獲得學習知識的寶庫[[abstract]]ABSTRACT Ever since the implementation of open-door policy, economic and financial liberalization and internationalization, Taiwan’s economy has been close related to world economy, especially to the U.S. In early 2008, the price of international raw materials climbed up rapidly, then reached the peak in July, but then glided down quickly after August, and got to the bottom in March 2009. The fluctuation of the raw material price, riding roller coaster-like, is a severe challenge to the operation of small and medium size enterprises. In order to rescue the enterprises in Taiwan and avoid economy becoming beyond redemption, the government convinced the banks with the slogan” The government support banks, the banks support enterprises and enterprises support their employees.” So that it can avoid banks stopping their lending when the enterprises are in finance trouble, hitting the SMEs and having the economy even been worse.. On the base of risk-control principle, the banks will not increase largely the corporate lending in a short time. In the period of economy tsunami, in order to avoid the malicious breach of small and medium size enterprises and improve business performance, the banks should: Review whether the bank’s credit policies, screen policies, loan management, overdue accounts management and the relevant provisions of related standard operating procedures are comprehensive enough or outdate to block the chance of financial criminality. Foster and train staffs actively and enhance the case study of fraud cases. Require strictly every credit cases to be screened by the 5-P principles. For the enterprise borrower, the person in charge and the management team have to be especially noted, so as to help the approver make decision. Suggest that Taiwan Academy of Banking and Finance or every financial institution has the class courses of introduction no matter in Foreign Exchange fraud cases or the constructing file, analysis or prevention of general credit case, and establish database to give the staffs or the researcher who could not participate the class, so they can obtain the knowledge.[[note]]碩